Collapse to view only § 7324. Special disposition of perishable goods
- § 7321. Authority to seize property subject to forfeiture
- § 7322. Delivery of seized personal property to United States marshal
- § 7323. Judicial action to enforce forfeiture
- § 7324. Special disposition of perishable goods
- § 7325. Personal property valued at $100,000 or less
- [§ 7326. Repealed.
- § 7327. Customs laws applicable
- § 7328. Cross references
§ 7321. Authority to seize property subject to forfeiture
Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary.
(Aug. 16, 1954, ch. 736,
§ 7322. Delivery of seized personal property to United States marshal
Any forfeitable property which may be seized under the provisions of this title may, at the option of the Secretary, be delivered to the United States marshal of the district, and remain in the care and custody and under the control of such marshal, pending disposal thereof as provided by law.
(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§ 7323. Judicial action to enforce forfeiture
(a) Nature and venue
(b) Service of process when property has been returned under bond
(c) Cost of seizure taxable
(Aug. 16, 1954, ch. 736, 68A Stat. 869.)
§ 7324. Special disposition of perishable goods
When any property which is seized under the provisions of section 7301 or section 7302 is liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great expense—
(1) Application for examination
(2) Appraisal
(3) Return to owner under bond
(4) Sale in absence of bond
(A) Order to sell
(B) Manner of sale
(C) Disposition of proceeds
(5) Form of bond and sureties
(Aug. 16, 1954, ch. 736, 68A Stat. 870; Pub. L. 85–859, title II, § 204(9), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 85–866, title I, § 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§ 7325. Personal property valued at $100,000 or less
In all cases of seizure of any goods, wares, or merchandise as being subject to forfeiture under any provision of this title which, in the opinion of the Secretary, are of the appraised value of $100,000 or less, the Secretary shall, except in cases otherwise provided, proceed as follows:
(1) List and appraisement
(2) Notice of seizure
(3) Execution of bond by claimant
(4) Sale in absence of bond
(Aug. 16, 1954, ch. 736, 68A Stat. 870; Pub. L. 85–859, title II, § 204(10), (12), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 85–866, title I, § 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XV, § 1566(a), (b), Oct. 22, 1986, 100 Stat. 2763.)
[§ 7326. Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
§ 7327. Customs laws applicable
The provisions of law applicable to the remission or mitigation by the Secretary of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.
(Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§ 7328. Cross references
(1) For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465.
(2) For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51.
(3) For provisions relating to forfeitures generally in connection with tobacco taxes, see chapter 52.
(4) For provisions relating to forfeitures generally in connection with taxes on certain firearms, see chapter 53.
(Aug. 16, 1954, ch. 736, 68A Stat. 871, § 7329; renumbered § 7328, Pub. L. 94–455, title XIX, § 1904(b)(8)(H)(i), Oct. 4, 1976, 90 Stat. 1816.)